A semiconductor structure and its fabrication method are provided in the present disclosure. The method includes providing a substrate, forming a plurality of fins on the substrate, and forming an isolation structure layer including a plurality of isolation structures on the substrate, each isolation structure being formed between adjacent fins. The method further includes forming a first opening by etching at least one isolation structure of the plurality of isolation structures and a portion of the substrate, and forming a power rail by filling the first opening with a conductive material, where a top surface of the power rail is lower than a top surface of the plurality of fins.